I talked to the IRS today about the following scenario. Let's assume I estimated my 2025 annual tax liability to be $X. I would therefore may $X/4 before the deadline for each quarter in 2025. Now assume I overpaid the first quarter by $Y. My question was "Can I move $Y payment I already made and have it credited to the 2nd quarter instead of the first quarter? After a long time the answer came back as "No". Therefore, I am basically giving the IRS and interest free "loan' of $Y for one year.
Note I googled this prior to calling the IRS and got different answers. I have tried another agent at the IRS office (yet) but there you go...
